FAC Explorer

Audit 406104

FY End
2025-09-30
Total Expended
$17.45M
Findings
4
Programs
24
Organization: North East Community Action Corporation and Subsidiaries (MO)
Year: 2025 Accepted: 2026-06-30
Auditor: UHY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1222229 2025-001 Material Weakness Yes E
1222230 2025-001 Material Weakness Yes E
1222231 2025-002 Material Weakness Yes L
1222232 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $6.81M Yes 1
10.415 RURAL RENTAL HOUSING LOANS $1.90M Yes 1
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $816,830 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $766,947 Yes 0
14.879 MAINSTREAM VOUCHERS $600,039 Yes 1
10.557 SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $419,730 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $381,941 Yes 0
10.420 RURAL SELF-HELP HOUSING TECHNICAL ASSISTANCE $198,039 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $179,820 Yes 0
10.427 RURAL RENTAL ASSISTANCE PAYMENTS $177,038 Yes 0
10.433 RURAL HOUSING PRESERVATION GRANTS $151,900 Yes 0
99.U01 NEIGHBORWORKS AMERICA $100,000 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $94,867 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $61,671 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $42,009 Yes 0
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $30,800 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $22,248 Yes 0
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $16,227 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $16,114 Yes 0
14.278 VETERANS HOME REHABILITATION PROGRAM $13,629 Yes 0
99.U19 NEIGHBORWORKS AMERICA - HOUSING STABILITY COUNSELING PROGRAM $11,967 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $6,600 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $3,793 Yes 0
14.252 SECTION 4 CAPACITY BUILDING FOR COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING $1,178 Yes 0

Contacts

Name Title Type
PTLZTCSMVH95 Vicky Pritchett Auditee
5733242231 Michele Graham Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal awards were expended in the form of noncash assistance.
North East Community Action Corporation and Subsidiaries (the Corporation) has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance. The Corporation uses a negotiated indirect cost rate per a proposal submitted to and approved by the Department of Health and Human Services, the Corporation’s cognizant agency.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Corporation under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation.
The Corporation has outstanding loans from U.S. Department of Housing and Urban Development and the United States Department of Agriculture. Balances and transactions relating to this program are included in the Corporation's basic financial statements. No new loans were made during the year that need to be included in the Schedule. The balance of loans outstanding at September 30, 2025 are as follows: Support House for the Elderly Section 202 (ALN 14.157) $4,355,000 Home Investment Partnership Program Passed through the Missouri Housing Development Commission (ALN 14.239) $848,604 Rural Rental Housing Loans (ALN 10.415) $1,902,984
There were no awards passed through to sub-recipients.

Finding Details

Finding 2025-001
2025-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Eligibility NONCOMPLIANCE Condition: Lack of adequate supporting documentation. The Corporation was unable to provide the original lease agreement for two tenants included in the testing sample. Criteria: The Corporation is required to maintain adequate documentation to provide evidence of their compliance with requirements applicable to each program funded under the Uniform Guidance. Cause: As a result of converting tenant software, scanned lease agreements were not retained for 2 of the 40 tenants tested. Each of the tenants have been in the program since 2004 and 2012, respectively. The Corporation does not maintain paper files going back to those periods. Effect: There is a possibility noncompliance could result in additional regulatory scrutiny or potential administrative penalties. Recommendation: The Corporation should contact the landlords and obtain a signed copy of the lease agreements for any files where the lease is missing. The Corporation should ensure the tenant files contain all required information and have adequate back-up procedures in place. Grantee’s Response: The Corporation concurs and is implementing this recommendation.
Finding 2025-002
2025-002 U.S. Department of Agriculture – 10.415 Rural Rental Housing Loan Program Reporting SIGNIFICANT DEFICIENCY - NONCOMPLIANCE Condition: Controls in place did not ensure required annual reporting was submitted by the deadline. The Corporation submitted the annual report for the period ended September 30, 2024 on August 25, 2025. Which resulted in a late submission, 56 days after the required deadline. Criteria: The U.S. Department of Agriculture’s, Rural Housing Services, Multi Family Housing Asset Management Handbook (HB-2-3560) requires agencies to submit Annual program reports by June 30 of the subsequent year. Cause: The Corporation lacked adequate monitoring procedures over established procedures, to ensure reports are prepared and submitted by required reporting deadlines. Effect: The Corporation was not in compliance with reporting requirements. However, the delay did not impact federal funding, program operations, or decision-making by the awarding agency. Recommendation: The Corporation should continue to evaluate procedures for ensuring timely submission to meet the various federal award program report deadlines. Grantees Response: The Corporation concurs and is implementing this recommendation.